Some employers need to pay their employees earlier than usual in December. This can be for several reasons, such as businesses closing during the festive period and needing to pay workers earlier than normal. This is to remind you of the permanent easement on reporting RTI (Real Time Information) that applies during this time. 

If you do pay early over the Christmas period, you must report your normal or contractual payment date on your Full Payment Submission (FPS). 

For example: if you pay on 20 December but your normal payment date is 31 December, please report the payment date as 31 December. In this example the FPS would need to be sent on or before 31 December. 

Doing this will help to protect your employees’ eligibility for income-based benefits such as Universal Credit, as an early payment could affect current and future entitlements. 

Also noted is that the electronic payment deadline falls on Sunday 22 December 2024. To make sure your payment for the month reaches us on time, you need to have funds cleared into HMRCs account by 20 December 2024, unless you are able to arrange a Faster Payment.

It is your responsibility to make sure your payments are made on time and if your payment is late, you may be charged a penalty.

Check your bank or building society’s single transaction daily value limits and cut-off times well in advance of making your payment. Make sure you know when to initiate your payment, so it reaches HMRC on time.